This guideline sets out the impairment rules for intangible assets (including goodwill) and property, plant
and equipment not classified as held for sale. Assets classified as held for sale are subject to specific
measurement, presentation and disclosure rules.
Regarding the adequate level for an impairment test the concept of cash-generating unit (CGU) is
applicable and encouraging unless individual asset can be identified valuation separately with proper
market price and supporting document.
2.1. Individual